1995 IRS PA Notices

From the Privacy Act Online via GPO Access [wais.access.gpo.gov]

DEPARTMENT OF TREASURY

Internal Revenue Service

From the Privacy Act Online via GPO Access [wais.access.gpo.gov]

DEPARTMENT OF TREASURY

Treasury/IRS 00.001

System name:

Correspondence Files and Correspondence Control Files--Treasury/IRS.

System location:

Various offices of the Internal Revenue Service maintain files of

correspondence received. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

(1) Initiators of the correspondence. (2) Persons upon whose behalf

the correspondence was initiated. (3) Subjects of the correspondence.

Categories of records in the system:

(1) Correspondence received. (2) Responses to correspondence. (3)

Associated records. Special categories of correspondence may be

included in other systems of records described by specific notices.

Files are maintained in connection with a variety of correspondence

received and the uses vary widely in accordance with the content of

the correspondence. Correspondence may include letters, telegrams,

memoranda of telephone calls, and other forms of communication.

Authority for maintenance of the system:

5 U.S.C. 301; 26 U.S.C. 7801 and 7802.

Routine uses of records maintained by the system, including categories

of users and the purpose of such uses:

Disclosures of returns and return information may be made only as

provided by 26 U.S.C. 6103. Records other than returns and return

information may be used to: (1) Disclose information to the Department

of Justice for the purpose of litigating an action or seeking legal

advice. Disclosure may be made during judicial processes; (2)

Appropriate Federal, State, local, or foreign agencies responsible for

enforcing or implementing a statute, rule, regulation, order or

license; (3) disclose information to a Federal, State, or local

agency, or other public authority maintaining civil, criminal or other

relevant enforcement information or other pertinent information, which

has requested information relevant to or necessary to the requesting

agency's bureau's or authority's hiring or retention of an individual,

or issuance of a security clearance, license, contract, grant or other

benefit; (4) disclose relevant, non-privileged information to a court,

magistrate, or administrative tribunal, including the presentation of

evidence, disclosures to opposing counsel or witnesses in the course

of civil discovery, litigation, or settlement negotiations, in

response to a subpoena, or in connection with criminal law

proceedings; (5) provide information to foreign governments in

accordance with formal or informal international agreements; (6)

provide information to a Congressional office in response to an

inquiry made at the request of the individual to whom the record

pertains; (7) provide information to the news media, in accordance

with guidelines contained in 28 CFR 50.2, concerning this agency's

functions relating to civil and criminal proceedings; (8) provide

information to officials of labor organizations recognized under 5

U.S.C. Chapter 71 when relevant and necessary to their duties of

exclusive representation; (9) provide information to third parties

during the course of an investigation to the extent necessary to

obtain information pertinent to the investigation.

Policies and practices for storing, retrieving, accessing, retaining,

and disposing of records in the system:

Storage:

Paper records, microfiche, and/or magnetic media.

Retrievability:

Controlled items are generally retrievable by name, but it depends

upon the controls established locally. No centralized index exists.

Safeguards:

Access controls will not be less than those provided for by the

Automated Information System Security Handbook, IRM 2(10)00.

Retention and disposal:

Records are maintained in accordance with the Records Disposition

Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32. Generally,

disposition varies in accordance with the nature of the correspondence

file.

System manager(s) and address:

Head of the Office maintaining the file. (See IRS appendix A for

addresses.)

Notification procedure:

Individuals seeking to determine if this system of records contains a

record pertaining to themselves may inquire in accordance with

instructions appearing at 31 CFR part 1, subpart C, appendix B.

Inquiries should be addressed as in ``Record access procedures''

below.

Record access procedures:

Individuals seeking access to any record contained in this system of

records, or seeking to contest its content, may inquire in accordance

with instructions appearing at 31 CFR part 1, subpart C, appendix B.

Inquiries should be addressed to the office believed to have received

the correspondence. (See IRS appendix A for addresses.)

Contesting record procedures:

See ``Record access procedures'' above.

Record source categories:

Information supplied by the initiators of the correspondence and

information secured internally from other systems of records.

Exemptions claimed for the system:

None.

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From the Privacy Act Online via GPO Access [wais.access.gpo.gov]

DEPARTMENT OF TREASURY

Treasury/IRS 00.002

System name:

Correspondence Files/Inquiries About Enforcement Activities-Treasury/

IRS.

System location:

National Office, Regional Offices, District Offices, Internal Revenue

Service Centers, Detroit Computing Center, Martinsburg Computing

Center, and the Austin Compliance Center. (See IRS appendix A for

addresses.)

Categories of individuals covered by the system:

(1) Initiators of correspondence. (2) Persons upon whose behalf the

correspondence was initiated. (3) Persons who are subjects of the

correspondence. Includes individuals for whom tax liabilities exist,

individuals who have made a complaint or inquiry relative to an

Internal Revenue tax matter, or individuals for whom a third party is

interceding relative to an Internal Revenue tax matter.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number (if

applicable), information about tax matters (if applicable),

chronological investigative history. Other information relative to the

conduct of the case and/or the taxpayer's compliance history (if

applicable). Correspondence may include letters, telegrams, memoranda

of telephone calls, and other forms of communication.

Authority for maintenance of the system:

5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.

Routine uses of records maintained in the system, including categories

of users and the purposes of such uses:

Disclosure of returns and return information may be made only as

provided by 26 U.S.C. 6103. Records other than returns and return

information may be used to: (1) Disclose information to the Department

of Justice for the purpose of litigating an action or seeking legal

advice; (2) disclose information to appropriate Federal, state, local,

or foreign agencies responsible for investigating or prosecuting the

violations of, or for enforcing or implementing, a statute, rule,

regulation, order, or license; (3) disclose information to a Federal,

state, or local agency, or other public authority, maintaining civil,

criminal or other relevant enforcement information or other pertinent

information, which has requested information relevant to or necessary

to the requesting agency's bureau's or authority's hiring or retention

of an individual, or issuance of a security clearance, license,

contract, grant, or other benefit; (4) disclose relevant, non-

privileged information to a court, magistrate, or administrative

tribunal, including the presentation of evidence, disclosures to

opposing counsel or witnesses in the course of civil discovery,

litigation, or settlement negotiations, in response to a subpoena, or

in connection with criminal law proceedings; (5) provide information

to a Congressional office in response to an inquiry made at the

request of the individual to whom the record pertains; (6) provide

information to the news media, in accordance with guidelines contained

in 28 CFR 50.2 concerning this agency's functions relating to civil

and criminal proceedings; (7) provide information to officials of

labor organizations recognized under 5 U.S.C. Chapter 71 when relevant

and necessary to their duties of exclusive representation; (8) provide

information to third parties during the course of an investigation to

the extent necessary to obtain information pertinent to the

investigation; (9) provide information to other agencies to the extent

provided by law or regulation and as necessary to report apparent

violation of law to appropriate law enforcement agencies; (10) provide

information to states, the District of Columbia, the Commonwealth of

Puerto Rico, or possessions of the United States, to assist in the

administration of tax laws.

Policies and practices for storing, retrieving, accessing, retaining,

and disposing of records in the system:

Storage:

Paper records and/or magnetic media.

Retrievability:

Controlled items are generally retrievable by name, but it depends

upon the controls established locally. No centralized index exists.

Safeguards:

Access controls will not be less than those provided by the Automated

Information System Security Handbook, IRM 2(10)00.

Retention and disposal:

Records are maintained in accordance with the Records Disposition

Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32. Generally,

disposition varies in accordance with the nature of the correspondence

file.

System manager(s) and address:

Assistant Commissioners, Regional Commissioners, District Directors,

Internal Revenue Service Center Directors, and the Austin Compliance

Center Director. (See IRS appendix A for addresses.)

Notification procedure:

This system is exempt from the notification provisions of the Privacy

Act.

Record access procedures:

This system is exempt from the Access and Contest provisions of the

Privacy Act.

Contesting record procedures:

26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

Record source categories:

This system of records contains investigatory material compiled for

law enforcement purposes whose sources need not be reported.

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of

the Privacy Act.

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From the Privacy Act Online via GPO Access [wais.access.gpo.gov]

DEPARTMENT OF TREASURY

Treasury/IRS 10.001

System name:

Biographical Files, Public Affairs-- Treasury/IRS.

System location:

National Office, Regional Offices, District Offices, Internal Revenue

Service Centers, and the Austin Compliance Center (See IRS appendix A

for addresses.)

Categories of individuals covered by the system:

IRS employees.

Categories of records in the system:

Records are biographical data and photographs of key IRS employees.

Authority for maintenance of the system:

5 U.S.C. 301.

Routine uses of records maintained in the system, including categories

of users and the purposes of such uses:

These records and information in these records may be used to provide

information to a congressional office in response to an inquiry made

at the request of the individual to whom the record pertains.

Information contained in this system may be included in news releases

issued to the media and the public.

Policies and practices for storing, retrieving, accessing, retaining,

and disposing of records in the system:

Storage:

Paper files or magnetic media.

Retrievability:

By name.

Safeguards:

Office doors locked at night.

Retention and disposal:

Records are maintained in accordance with Records Disposition

Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.

System manager(s) and address:

Assistant to the Commissioner (Public Affairs), National Office;

Regional, District, Internal Revenue Service Center, and Austin

Compliance Center Public Affairs Officers. (see IRS appendix A for

addresses).

Notification procedure:

Individuals seeking to determine if this system of records contains a

record pertaining to themselves may inquire in accordance with

instructions appearing at 31 CFR part 1, subpart C, appendix B.

Inquiries should be addressed as in ``Record access procedures''

below.

Record access procedures:

Individuals seeking access to any record contained in this system of

records, or seeking to contest its content, may inquire in accordance

with instructions appearing at 31 CFR part 1, subpart C, appendix B.

Inquiries should be addressed to the Assistant to the Commissioner

(Public Affairs), IRS, Washington, DC 20224, for National Office file.

See appendix A for appropriate addresses for regional and district

office or service center files.

Contesting record procedures:

See ``Record access procedures'' above.

Record source categories:

Information is supplied by the IRS official on an IRS biographical

data form.

Exemptions claimed for the system:

None.

<DOC>

From the Privacy Act Online via GPO Access [wais.access.gpo.gov]

DEPARTMENT OF TREASURY

Treasury/IRS 10.004

System name:

Subject Files, Public Affairs-- Treasury/IRS.

System location:

National Office, Regional Offices, District Offices, Internal Revenue

Service Centers, and the Austin Compliance Center. (see IRS appendix A

for addresses).

Categories of individuals covered by the system:

In general, records are maintained on individuals whose names have

been mentioned in the press in connection with their relationship with

IRS.

Categories of records in the system:

The records include correspondence, newspaper clippings, inter-office

memoranda and similar documents.

Authority for maintenance of the system:

5 U.S.C. 301.

Routine uses of records maintained in the system, including categories

of users and the purposes of such uses:

Disclosure of returns and return information may be made only as

provided by 26 U.S.C. 6103. Records other than returns and return

information may be provided in response to inquiries from the media

and the public.

Policies and practices for storing, retrieving, accessing, retaining,

and disposing of records in the system:

Storage:

Paper files or magnetic media.

Retrievability:

Alphabetically by subject.

Safeguards:

Office doors locked at night.

Retention and disposal:

Records are maintained in accordance with Records Disposition

Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.

System manager(s) and address:

Assistant to the Commissioner (Public Affairs), National Office;

Regional, District, Internal Revenue Service Center, and Austin

Compliance Center, Public Affairs Officers (see IRS appendix A for

addresses).

Notification procedure:

Individuals seeking to determine if this system of records contains a

record pertaining to themselves may inquire in accordance with

instructions appearing at 31 CFR part 1, subpart C, appendix B.

Inquiries should be addressed as in ``Record access procedures''

below.

Record access procedures:

Individuals seeking access to any record contained in this system of

records, or seeking to contest its content, may inquire in accordance

with instructions appearing at 31 CFR part 1, subpart C, appendix B.

Inquiries should be addressed to the system manager in the office

where the records are located.

Contesting record procedures:

See ``Record access procedures'' above.

Record source categories:

Records generally are clippings from newspapers, magazines, and

similar sources, internal documents and memoranda.

Exemptions claimed for the system: